## APPENDIX 1 OSCR Scottish Charity Regulator Office of the Scottish Charity Regulator | Day | Month | Year | | Day__—| Month | Year__| [From [ot [10 | 2024 |To [30] | 0 by **----- Start of picture text -----**
Charity's principal address |MM
=aeSUU
a
**----- End of picture text -----**
Names of the charity trustees on date of approval of Trustees’ Annual Report **----- Start of picture text -----**
Dates acted if Name of person
Trustee name Office (if any) not for whole (or body) entitled to
year appoint trustee (if any)
mT |
i
—
—S
SS
a
—
i
a
a
a
a
a
a
a
a
1
a
a
a
**----- End of picture text -----**
1 ## APPENDIX 1 ## Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Nameates acted if not for whole year ## Structure, governance and management |Type ofgoverning document|Constitution| |---|---| |Trustee recruitment and appointment|Elected/re-elected by the members attheAGM.| ||TrusteeBoardcanfillcasualvacanciesarisingduringtheyear.| ## Objectives and activities Charitable purposes Advancement of public participation in water sports and rescue services for the saving of lives at sea Summary of the main activities Provide members with rescue boat training in relation to these objects Provide sailing training Increase sailing membership Maintenance of Clubhouse for use by members **----- Start of picture text -----**
2
**----- End of picture text -----**
## APPENDIX 1 ## Achievements and performance **----- Start of picture text -----**
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Summary|of the main|achievements|of|| Operated|active|programme|of sailing|activities|including|associated|social| |the|charity|during the|financial|period|||and|fund-raising|events.|For example,|Annual|Regatta.| |Welcomed|new|members.| |Training|courses|delivered|to|adults|and|youths|eg|as|well|as|sailing| |training,|these|included|Safety|Boat|and VHF|marine|radio| |Working|on|removing|barriers|to|the|entry|to|the|sport:|widen|participation| |in,|access|to|and|increase|sailing|activities|eg|held|Discover|Sailing|Open| |day|during|Fisherrow|Harbour|and|Seafront Association|Festival|to|give| |members|of the|public|the|opportunity|to|sample|sailing|and|or|going|on| |the|water|in|a|RIB| |Clubhouse|rooms|made|available|to|local|community|groups|for|use| |(including|meeting|rooms,|kitchen|and|shower|& WC|facilities|and|making| |these|available|to|visiting|guests|mooring|at|Fisherrow|Harbour)| |Achieved|small|financial|surplus|on|cash|basis.| **----- End of picture text -----**
**----- Start of picture text -----**
Financial review
**----- End of picture text -----**
**----- Start of picture text -----**
Brief statement of the charity’s policy | We keep £20,000 in reserve for catastrophic events eg to meet
on reserves emergency clubhouse issues like a new new boiler, roof maintenance etc.
_
Donated facilities and services (if any) | The club occasionally receives donated sailing equipment through
members — for example dinghies. Typically equipment that the donor no-
longer uses and has a modest resale value.
**----- End of picture text -----**
## APPENDIX 1 ## Other optional information 3 **----- Start of picture text -----**
The trustees declare that they have approved the trustees’ report above.
**----- End of picture text -----**
Signed on behalf of the charity’s trustees **----- Start of picture text -----**
Signature(s)
OSCR will accept
digital or typed
Signatures
Full name(s)
—
**----- End of picture text -----**
4 APPENDIX 2 **Fisherrow Yacht Club** **SC045711** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**53,406**
**779**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|||||**53,406**|**53,771**| ||Surplus / (deficit) shown on receipts and
payments account|||||**779**|**365)**
**(**| |||||||**-**|**`**| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**54,185**|**-**|**-**|**-**|**54,185**|**53,406**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-|
-| |||||||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||Property||Unres|tricted||**599,406**|**599,406**| ||Sailing Equipment||Unres|tricted||**15,963**|**18,946**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|**615,369**|**618,352**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||Bounce Back Loan|||Unrest|ricted|**1,108**|**2,058**| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**1,108**|**2,058**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature***|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of approval**| |||||Ross Mc|Donald||###############| ||||||||| / Statement of balances 1 December 2007 ## **APPENDIX 3** |||**Independent examiner’s report on the accountsV2**| |---|---|---| |**Report to the**
**trustees/members of**|Charity name
FISHERROW YACHT CLUB|| |**Registered charity**||**SC**045711| |**number**||| |**On the accounts of the**||Period start date
Period end date| |**charity for the period**||Day
Month
Year
Day
Month
Year| ||1
10
2024
**to**
30
9
2025|| |**Set out on pages**||(remember to include the page
numbers of additional sheets)| |||| |**Respective**
**responsibilities of**
**trustees and examiner**||The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees| |||consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations| |||does not apply. It is my responsibility to examine the accounts as required under section| |||44(1) (c) of the Act and to state whether particular matters have come to my attention.| |**Basis of independent**||My examination is carried out in accordance with Regulation 11 of the 2006 Accounts| |**examiner’s statement**||Regulations. An examination includes a review of the accounting records kept by the| |||charity and a comparison of the accounts presented with those records. It also includes| |||consideration of any unusual items or disclosures in the accounts and seeks| |||explanations from the trustees concerning any such matters. The procedures undertaken| |||do not provide all the evidence that would be required in an audit and, consequently, I do| |||not express an audit opinion on the viewgiven bythe accounts.| |**Independent examiner’s**
**statement**||In the course of my examination, no matter has come to my attention| |||1.
which gives me reasonable cause to believe that in any material respect the| |||requirements:| |||•
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and| |||Regulation 4 of the 2006 Accounts Regulations, and| |||•
to prepare accounts which accord with the accounting records and comply with| |||Regulation 9 of the 2006 Accounts Regulations| |||have not been met, or| |||2. to which, in my opinion, attention should be drawn in order to enable a proper| |||understanding of the accounts to be reached.| |||| |**Signed:**||**Date:**
21/1/25| |**Name:**||| |**Relevant professional**||| |**qualification(s) or body**
**(if any):**||FCCA (retired)| |**Address:**||| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ## APPENDIX 3 Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose